Case A Current Attempt in Progress Manufacturing cost data for Concord Company, which uses a job order cost system, are presented below. Indicate the missing amount for each letter. Assume that in all cases manufacturing overhead is applied on the basis of direct labor cost and the rate is the same. (Round overhead rate to 2 decimal places, eg, 15.25 and final answers to decimal places, es. 5.275.) Case B Case C c Direct materials $87,000 $63,150 used Direct labor 51,000 142,500 th) Manufacturing 43,350 (d) (1) overhead applied Total manufacturing 150,250 213,000 costs Work in process (b) 16,200 18.700 1/1/20 Total cost of work 202.800 th in process Work in process 15,400 (k) 12/31/20 Cost of goods 194,100 manufactured 229.600